COLLECTOR OF CENTRAL EXCISE BARODA Vs. INDIAN PETROCHEMICALS

JUDGEMENT

(1.) We have read the judgment and order of the Customs, Excise and Gold (Control) Appellate tribunal under appeal. It came to the conclusion that two exemption notifications were applicable and gave to the assessee the benefit of that notification which was more beneficial to it. Having read the judgment and order and heard learned counsel, we see no good reason to interfere with the judgment and order under appeal. The appeal is dismissed. No order as to costs.